Pengaruh Fraud Diamond Terhadap Deteksi Financial Statement Fraud Pada Perusahaan Perbankan yang Terdaftar di BEI Periode 2015-2018

Kuncoro, Herawan (2019) Pengaruh Fraud Diamond Terhadap Deteksi Financial Statement Fraud Pada Perusahaan Perbankan yang Terdaftar di BEI Periode 2015-2018. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

This study aimed to examine the element of fraud in fraud diamond theory against indications of financial statement fraud. Fraud diamond model is a further development of classical fraud triangle theory. It include pressure that proxied by financial stability, opportunity that proxied by ineffective monitoring, rationalization that proxied by change in auditor, and capability that proxied by change of directors. The indication of financial statement fraud that proxied by financial statement restatements serve as dependent variable. Sample were selected using purposive sampling method from 174 perbankan companies listed in Indonesia Stock Exchange during year period 2015 – 2018, resulted in 145 firm-observation. Data analysis was conducted using the logistic regression method. The results of this study show that rationalization that proxied by change in auditor and capability that proxied by change of directors are significant in detecting the occurrence of financial statement fraud.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: HERAWAN KUNCORO
Date Deposited: 17 Oct 2019 03:41
Last Modified: 17 Oct 2019 03:42
URI: http://eprints.perbanas.ac.id/id/eprint/5064

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